Allen v. Commissioner’s Empirical Analysis
1979
Citation profile
How this case has been cited
Cited by 15 later decisions — most recently February 2007
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 15 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“Matter will not be stricken from a pleading unless it is clear that it can have no possible bearing upon the subject matter of the litigation.”
2 later decisions quote this exact passage“any insufficient claim or defense or any redundant, immaterial, impertinent, frivolous, or scandalous matter.”
1 later decision quote this exact passage
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.